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N&K CPAs, Inc. <br />ACCOUNTANTS I CONSULTANTS <br />The purpose of this report on internal control over compliance is solely to describe the scope <br />of our testing of internal control over compliance and the results of that testing based on the <br />requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other <br />purpose. <br />Report on Schedule of Expenditures of Federal Awards Required by the Uniform <br />Guidance <br />We have audited the financial statements of the governmental activities, the business - <br />type activities, the discretely presented component unit, each major fund, and the <br />aggregate remaining fund information of the County as of and for the fiscal year ended <br />June 30, 2016, and the related notes to the financial statements, which collectively <br />comprise the County's basic financial statements. We issued our report thereon dated <br />December 28, 2016, which contained unmodified opinions on those financial statements. <br />Our audit was conducted for the purpose of forming opinions on the financial statements <br />that collectively comprise the County's basic financial statements. The accompanying <br />schedule of expenditures of federal awards is presented for purposes of additional <br />analysis as required by the Uniform Guidance and is not a required part of the basic <br />financial statements. Such information is the responsibility of management and was <br />derived from and relates directly to the underlying accounting and other records used to <br />prepare the basic financial statements. The information has been subjected to the <br />auditing procedures applied in the audit of the basic financial statements and certain <br />additional procedures, including comparing and reconciling such information directly to <br />the underlying accounting and other records used to prepare the basic financial <br />statements or to the basic financial statements themselves, and other additional <br />procedures in accordance with auditing standards generally accepted in the United States <br />of America. In our opinion, the schedule of expenditures of federal awards is fairly stated <br />in all material respects in relation to the basic financial statements as a whole. <br />FA����R I <br />Honolulu, Hawaii <br />March 29, 2017 <br />11 <br />